Core Issue: BREC lacks written policies and procedures for compliance with federal requirements as outlined in the Uniform Guidance.
Impacted Requirements: This affects adherence to 2 CFR 200.318-326, which mandates documentation of compliance processes.
Recommended Follow-Up: BREC should create and implement written policies to guide staff on compliance with federal expenditure requirements.
Finding Text
Criteria: The Uniform Guidance requires written policies and procedures documenting how the organization determines and complies with the applicable compliance requirements. Condition: BREC does not currently maintain written policies and procedures for determining and documenting the applicable compliance requirements in accordance with 2 CFR 200.318-326. Questioned Costs: None. Cause: Written policies and procedures for the applicable compliance requirements have not been developed. Effect: Written policies and procedures over the applicable compliance requirements are not available to guide staff responsible for federal expenditures. Recommendation: We recommend that BREC develop written policies and procedures for determining and documenting the applicable compliance requirements under the Uniform Guidance. Repeat Finding: Yes. View of Responsible Official: A written SOP was developed for determining allowable costs and procurement requirements in accordance with the applicable CFR to guide key finance staff with responsibility for federally eligible expenditures.
Corrective Action Plan
View of Responsible Official: A written SOP was developed for determining allowable costs and procurement requirements in accordance with the applicable CFR to guide key finance staff with responsibility for federally eligible expenditures. Anticipated Completion Date: April 30, 2026 Responsible Contact Person: Rhonda Williams, Financial Director